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U.S. v. MANNING

No. 1:97-CV-0072.

220 B.R. 328 (1998)

UNITED STATES of America, Appellant, v. William Douglas MANNING, Jr. and Donna Lichenstein Manning, Appellees.

United States District Court, E.D. Texas, Beaumont Division.

February 10, 1998.

Attorney(s) appearing for the Case

Susan Mary Pinner, Internal Revenue Service, Houston, TX, for Plaintiff.

Frank J. Maida, Beaumont, TX, for Defendant.

MEMORANDUM OPINION AND ORDER

COBB, District Judge.

Before this court is Appellant's Motion to Set Aside, filed by the United States of America. Appellant seeks to set aside this court's Order of October 3, 1997 dismissing the United States' appeal from a judgment of the Bankruptcy court. This court finds that the United States' dilatory practice in this case is not justified by any reasonable explanation and no sanction other than dismissal of the...

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